When importing non controlled goods from the EU, U.K. businesses can opt to use the Delayed Declaration Scheme instead of full customs declarations which are usually required at the point of import.
The option to delay customs declarations may be beneficial if you are not yet ready to make full customs declarations or you have not yet signed up to take advantage of the HM Revenue and Customs (HMRC) simplified customs declarations process.
Delayed customs declarations allow goods to clear U.K. customs easily simply by making a note of the movement of goods in internal records. This is known as an entry in the declarant’s own records (EIDR).
175 days after importing EU goods into the U.K. and completing the EIDR, a supplementary declaration must be submitted to HMRC using the Customs Handling and Import of Export Freight (CHIEF) system.
If you are registered for U.K. Value Added Tax (VAT) you should estimate and account for import VAT when importing goods. HMRC guidance on accounting for import VAT can be found using this link.
You can decide to appoint a customs agent such as Tudor International Freight to make all necessary customs declarations on your behalf.
If you are looking to take advantage of the Delayed Declaration Scheme or have any queries regarding customs documentation we can assist you. Contact us at Tudor International Freight, on 0113 250 1155 or email firstname.lastname@example.org.
About Us - Tudor International Freight
Established in Horsforth, Leeds, back in 1991, we are a logistics company who are experts in road, air and sea freight. We transport goods to most major cities, towns and suburbs across all 6 continents. We go over and above to ensure that our client’s products, goods and cargo are transported around the world safely and successfully. We are a family business, who are still based in Horsforth, Leeds, West Yorkshire.